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The Government has announced its intention to merge the Inland Revenue and HM Customs and Excise departments into a single department, to be called HM Revenue and Customs, in line with the recommendations of the O'Donnell report ('Financing Britain's future: review of the Revenue departments, Cm 6163; ISBN 0101616325) published in March 2004. The Committee's report examines the case for merger; expected costs and benefits; risks; legislation: confidentiality and powers of the new department; tax policy-making; and ministerial accountability. The Committee supports the decision in principle and looks forward to a detailed analysis of expected costs and benefits being carried out as soon as practicable, and also supports the introduction of new accountability arrangements. However, the fact that the Executive Chairman will report to three Treasury Ministers on various aspects of the new department's work appears unnecessarily cumbersome, and recommends that this should be reviewed in light of practice once the new department has been created.
These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.
Outlining the different types of financial crime and their impact, this book is a user-friendly, up-to-date guide to the regulatory processes, systems and legislation which exist in the UK. Each chapter has a similar structure and covers individual financial crimes including money laundering, terrorist financing, fraud, insider dealing, market abuse, bribery and corruption and finally tax avoidance and evasion. Offences are summarized and their extent is evaluated using national and international documents. Detailed assessments of financial institutions and regulatory bodies are made and the achievements of these institutions are analysed. Sentencing and policy options for different financial crimes are included and suggestions are made as to how criminal proceeds might be recovered. This second edition has been fully updated and includes a section on cybercrime and a new chapter on tax evasion. Case summaries have also been included in those chapters where a criminal justice route is used by the prosecuting authorities.
There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.
This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.
The 39th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
This report considers the work and expenditure plans of the Law Officers' Departments, covering the Attorney General's Office, Crown Prosecution Service, the Revenue and Customs Prosecution Office (formerly the Customs and Excise Prosecutions Office), the Serious Fraud Office, the Treasury Solicitor's Department and HM Crown Prosecution Service Inspectorate.
From accountant to zoologist, this new edition of The A-Z of Careers & Jobs offers detailed insights into more than 300 career areas. For those looking for their first job after school or university, or for anyone considering a change of career, the book provides reliable and up-to-date careers advice on a wide range of professions, covering practical issues such as job opportunities in each market, personal skills and qualities, entry qualifications and training, useful contact details and realistic salary expectations. The A-Z of Careers and Jobs is also a valuable reference for careers advisors working in schools, colleges and universities who need to keep track of new developments - new roles and routes of entry, professional associations and exams - to offer the very best guidance to today's jobhunters.
The second handbook in the Shoham trilogy, which includes the esteemed International Handbook of Penology and Criminal Justice and the upcoming International Handbook of Victimology, this volume is a comprehensive treatment of criminology theory. This text contains contributions from 25 of the top international scholars in the field across a wide range of disciplines. Topics include social deviance, research methods, biological and physiological explanations, personality types, and family socialization processes. The book also explores ecological and economic factors, differential association and situational crime prevention, cultural conflicts and immigration, as well as stigmas, group delinquency and juvenile delinquency.
Presents current developments, issues, and trends in enterprise architecture (EA). Provides insights into the impact of effective EA on IT governance, IT portfolio management, and IT outsourcing.